Title 30, State Taxes

§ 105. Sunset repeal of tax preferences [Repealed]. Repealed by 68 Del. Laws, c. 201, § 1, effective Feb. 5, 1992.

§ 301. General powers of Department. The Department of Finance shall administer and enforce all state tax laws and collect the taxes thereby imposed, unless such duties are expressly conferred upon another agency.Code 1915, § 226A; 40 Del. Laws, c. 30, § 1; 38 Del. Laws, c. 8, § …

§ 302. Preparation of blanks and forms. The Department of Finance shall prepare all necessary forms and blanks required in the administration and enforcement of any law which it is the duty of the Department to administer and enforce.25 Del. Laws, c. 225, § 3; Code 1915, §§ 152B,…

§ 303. Payment of receipts. The Department of Finance shall pay daily to the Secretary of Finance, for the use of the State, all sums collected by the Department.25 Del. Laws, c. 225, § 3; Code 1915, §§ 152B, 226A; 36 Del. Laws, c. 8, § 10; 37 Del. Laws, c. 8; 40 Del. Laws, c. 9,…

§ 304. Expenses of Department personnel. The Tax Appeal Board and the officers and employees of the Department of Finance shall be entitled to receive from the State their actual and necessary expenses while engaged in the performance of their duties. All expense accounts shall b…

§ 305. Notice by Division of Accounting of payments to business associations. For purposes of tax compliance the Division of Accounting shall give notice to the Division of Revenue of payments made to any corporation or other business association when the aggregate payments durin…

§ 306. Taxpayer identification number. The Department of Finance may require taxpayers to use and to furnish tax identification numbers. In the case of individuals, this shall be the Federal Social Security Number, and, in the case of businesses, this shall be the Federal Employe…

§ 321. Composition; appointment; term; qualifications. (a) The Tax Appeal Board shall consist of 5 members who shall be appointed by the Governor for terms of 3 years. The term of each member shall terminate at the end of said 3-year period, or until such member’s successor has b…

§ 322. Salary. Each member of the Tax Appeal Board shall be paid a salary of $5,500 per year. The chairperson shall be paid an additional $500 per year.30 Del. C. 1953, § 322; 57 Del. Laws, c. 718, § 1; 60 Del. Laws, c. 173, § 2; 65 Del. Laws, c. 348, § 107; 70 Del. Laws, c. 186,…

§ 323. Secretary; quorum. (a) The Tax Appeal Board shall appoint a secretary who need not be a member of the Tax Appeal Board. The secretary shall maintain a record of all proceedings before the Tax Appeal Board. (b) A quorum for the transaction of business of the Tax Appeal Boar…

§ 324. Alternate attorney member. (a) Whenever a request in writing shall be addressed to the Governor by any attorney member of the Tax Appeal Board stating that the attorney is disqualified from participating in a particular matter or matters coming before the Tax Appeal Board,…

§ 325. Annual report; rules. (a) The Board shall submit an annual report to the Governor, as soon as practicable at the end of the fiscal year. The report shall be a public record, and be available to the public. The report shall summarize in detail the Board’s activities since t…

§ 326. Facilities and services. The Secretary of Finance shall provide office space, supplies, services and such other assistance as the Tax Appeal Board may require.30 Del. C. 1953, § 326; 57 Del. Laws, c. 718, § 1; 69 Del. Laws, c. 64, § 115;

§ 327. Record of decisions; rules and rulings of the Tax Appeal Board. The Secretary of Finance shall maintain at the main office of the Department of Finance, and open to the inspection of the public, all decisions, rules and rulings of the Tax Appeal Board. These records shall …

§ 328. Reimbursement of expenses. Members of the Tax Appeal Board shall be entitled to receive their actual and necessary expenses while engaged in the performance of their duties.30 Del. C. 1953, § 328; 57 Del. Laws, c. 718, § 1;

§ 329. Hearings and appeals. The Tax Appeal Board shall hear all appeals from determinations of the Director of all administrative protests including, but not necessarily limited to, determinations under §§ 525, 544 and 561 of this title, and such other statutes granting jurisdic…

§ 330. Subpoenas and attendance of witnesses. The Tax Appeal Board, for the purpose of its hearings, may issue subpoenas, compel the attendance of witnesses, administer oaths, take testimony and compel the production of pertinent books, payrolls, accounts, papers, records and doc…

§ 331. Appeals from Tax Appeal Board decisions. (a) From any decision of the Tax Appeal Board, the taxable shall have the right of appeal to the Superior Court of the State in the county in which the hearing has been held; provided, however, that no appeal from such decision shal…

§ 332. Frivolous or dilatory proceedings. Whenever it appears to the Tax Appeal Board that proceedings before it have been instituted or maintained by a taxpayer primarily for delay or that the taxpayer’s position in such proceedings is frivolous or without reasonable basis, dama…

§ 333. Removal of tax appeals to the Superior Court. (a) Any appeal brought under § 329 of this title may be removed by the taxpayer or the Division of Revenue from the Tax Appeal Board to the Superior Court of this State as provided by this section. (b) No action may be removed …

§ 334. Admission to practice before the Tax Appeal Board. The rules of any court of this State to the contrary notwithstanding, the Tax Appeal Board shall admit to practice before the Board the following individuals: (1) All attorneys admitted to practice by the Supreme Court of …

§ 341. Bond [Repealed].30 Del. C. 1953, § 343; 57 Del. Laws, c. 741, §§ 3B, 3D; 70 Del. Laws, c. 186, § 1; repealed by 82 Del. Laws, c. 226, § 6, effective Feb. 10, 2020.;

§ 351. Preservation of returns and destruction of records. All tax returns or reports received by the Division of Revenue after January 1, 1989, shall be preserved for not less than 3 years, after which time the Secretary of Finance may establish guidelines and standards for rete…

§ 352. Accounts receivable. The Secretary of Finance may authorize the Director of Revenue to write off and remove from active collection any account receivable arising from the assessment of any tax or addition to tax if it is determined that the account is uncollectible. An acc…

§ 353. Record of decisions, rules and rulings of Department. The Secretary of Finance shall maintain a permanent public record of all decisions, rules and rulings of the Department of Finance.36 Del. Laws, c. 8, § 12; Code 1935, § 155; 30 Del. C. 1953, § 353; 57 Del. Laws, c. 741…

§ 354. Rules, regulations and enforcement. The Secretary of Finance shall make rules, regulations and decisions not inconsistent with this title and require such facts and information to be reported as the Secretary deems necessary to enforce any state tax. No rule or regulation …

§ 355. Tax return forms. The Secretary of Finance shall prepare and cause to have printed in sufficient numbers all blanks necessary for the making of all returns required by any tax law that is administered by the Department of Finance.36 Del. Laws, c. 9, § 12; Code 1935, § 155;…

§ 356. Mailing tax return forms. (a) The Director of Revenue shall, on or before January 15 of each year, make available on an internet site the blank, downloadable returns required to be filed under Chapter 11 or 16 of this title that may be used by each person, fiduciary, partn…

§ 357. Reports to Governor and General Assembly. (a) The Secretary of Finance shall submit to the Governor and to the General Assembly an annual report covering the fiscal year ending June 30, including such recommendations concerning state taxes as are deemed necessary. (b) The …

§ 358. Bonds of Department employees [Repealed].36 Del. Laws, c. 8, § 12; Code 1935, § 155; 30 Del. C. 1953, § 361; 57 Del. Laws, c. 741, §§ 3B, 3D; 70 Del. Laws, c. 186, § 1; repealed by 84 Del. Laws, c. 366, § 1, effective Aug. 15, 2024.;

§ 359. Publication of tax information. (a) The Secretary of Finance shall prepare and publish annual statistics, reasonably available with respect to the operation of the state tax laws, including amounts collected, classification of the incomes and exemptions of taxables and suc…

§ 360. List of income tax taxables [Repealed]. Repealed by 50 Del. Laws, c. 443, § 1, effective July 14, 1955.

§ 361. Enforcement of penalties. The Secretary of Finance shall take all necessary steps to enforce the penalties provided by any state tax law administered by the Department of Finance.36 Del. Laws, c. 8, § 12; Code 1935, § 155; 30 Del. C. 1953, § 364; 57 Del. Laws, c. 741, §§ 3…

§ 362. Advisory board. The Secretary of Finance may appoint an unpaid advisory board of not more than 10 lawyers and tax experts to make recommendations concerning the rules, regulations and decisions of the Department and concerning changes in the state tax laws.36 Del. Laws, c.…

§ 363. Escheator. The Secretary of Finance shall act as Escheator of the State under the provisions of Chapter 11 of Title 12.Code 1852, § 1588; Code 1915, § 124; Code 1935, § 113; 42 Del. Laws, c. 57; 30 Del. C. 1953, § 366; 57 Del. Laws, c. 741, §§ 3B, 3D;

§ 364. Examinations to ascertain correctness of tax returns or taxable income. For the purpose of ascertaining the correctness of any return or for the purpose of making an estimate of the taxable income of any taxable, the Secretary of Finance may examine or cause to be examined…

§ 365. Agents as special constables. The Secretary of Finance may constitute agents, field agents or other appointees special constables and as such they shall have and possess all the powers that are possessed by county constables under the laws of this State.36 Del. Laws, c. 8,…

§ 366. Appeals. The Secretary of Finance shall have all rights of appeal to the Superior Court as are granted to any taxable under this title.36 Del. Laws, c. 8, § 12; Code 1935, § 155; 30 Del. C. 1953, § 370; 57 Del. Laws, c. 741, §§ 3B, 3D;

§ 367. False statements [Repealed]. Repealed by 69 Del. Laws, c. 369, § 2, effective July 12, 1994.

§ 368. Secrecy of returns and information; penalty. (a) Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for any officer or employee of the Department of Finance, or for any other officer or employee of this State who has acces…

§ 369. Required employee background checks. (a) All prospective employees, contractors, and any subcontractors thereof, of the Department who will have access to federal tax information shall obtain a background check as provided in subsection (c) of this section in order to be c…

§ 375. Furnishing of bonds by foreign persons or firms. (a) Any nonresident person or firm, whether incorporated or not, either doing business in this State, so as to be subject to Delaware income tax or state occupational or business licenses, or having employees or agents perfo…

§ 376. Time for performing certain acts postponed by reason of service in combat zone. (a) In the case of an individual serving in the armed forces of the United States, or serving in support of such armed forces, in an area designated by the President of the United States by Exe…

§ 501. Application of this chapter. For tax periods beginning on or after January 1, 1992, except where in conflict with a specific provision within another chapter of this title or, where applicable, a specific provision of Title 4 or Title 16 or a rule of the Delaware Alcoholic…

§ 502. Definitions. (a) Meaning of terms, in general. — Any term used in this chapter shall have the same meaning as when used in a comparable context in the internal revenue laws of the United States, unless a different meaning is clearly required or unless subsection (b) of thi…

§ 510. Due date of the return. A return prepared in compliance with the provisions of any chapter of this title or, where applicable, Title 4 shall be due on the last day provided for under such provision, or upon such later date as the Director may permit pursuant to any extensi…